PROPER OFFICER FOR RECOVERY OF GST ARREARS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. PROPER OFFICER FOR RECOVERY OF GST ARREARS 4.1. Circular No. 3/3/2017-GST dated 05.07.2017, amended vide Circular No. 31/05/2018-GST dated 09.02.2018, further amended vide Circular No. 169/01/2022-GST dated 12.03.2022, have assigned function of Proper Officer under Sections 77 to 84 of the CGST Act, 2017 and Rules 142 to 161 of the CGST Rules, 2017, in respect of recovery of tax or other dues, to the officers of different ranks as per details given in Table below: Section/ Rule Subject Heading Rank/ designation of Proper Officer Section 78 Initiation of Recovery Proceedings (for Proviso to section 78) Commissioner Section 79 Recovery of Tax Deputy or Assistant Commissioner Section 80 Payment of tax and amount in instalment Commissioner Section 81 Transfer of property to be void in certain cases (for Proviso to section 81) Additional or Joint Commissioner Section 83 Provisional attachment to protect revenue in certain cases Commissioner Section 84 Continuation and Validation of Certain Recovery Proceedings Commissioner Rule 142 Notice and Order for demand of amounts payable under the Act [for Sub-rule (1), (2), (3) and (7)] Superintendent of Central Tax Rule 143 Recovery by deduction from any money owed Deputy or Assistant Commissioner Rule 144 Recovery by sale of goods under the control of proper officer [for Sub-rules (1), (3), (4), (5), (6) and (7)] Deputy or Assistant Commissioner Rule 145 Recovery from a third person (for Sub-rules (1) and (2) of Rule 145) Deputy or Assistant Commissioner Rule 146 Recovery through execution of a decree Deputy/ Assistant Commissioner Rule 147 Recovery by sale of moveable or immovable property [for Sub-rules (1), (2), (3), (5), (6), (7), (8), (10), (11), (12), (14) and (15)] Deputy or Assistant Commissioner Rule 150 Assistance by Police Superintendent of Central Tax Rule 151 Attachment of debt and shares, etc. [for Sub rules (1), (2) and (3)] Deputy or Assistant Commissioner Rule 152 Attachment of property in custody of courts or Public Officer Deputy or Assistant Commissioner Rule 153 Attachment of interest in partnership Deputy or Assistant Commissioner Rule 155 Recovery through land revenue authority Deputy or Assistant Commissioner Rule 156 Recovery through court Deputy or Assistant Commissioner Rule 158 Payment of tax and other amounts in instalment Commissioner Rule 159 Provisional attachment of Property Commissioner Rule 160 Recovery from company in liquidation Commissioner